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Hi, my name is Mark. I will be happy to help you with your questions. Are the Trailers being sent to the out of state customer?
So you are not shipping the trailers to the out of state customers?
Since they are picking up the trailers are your lot I believe they are required to pay sales tax. Please give me a moment to verify.
Are the trailers required to be registered and titled with the state of Tennessee?
You should be collected sales tax on these sales.
If the trailer is of the type that falls within the registration and titling requirements of Tennessee law, the taxpayer is not required to collect tax when the purchaser will, within three calendar days of purchase, remove the trailer to another state where it will be registered and used. However, if the trailer is of the type exempt from the registration and titling requirements of Tennessee law, the taxpayer should collect tax even though the purchaser intends to remove the trailer from Tennessee.
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It was my pleasure.